Audit Evidence and Fieldwork
Continuous Evidence Collection vs Point-in-Time Sampling
Continuous monitoring catches compliance drift that annual audits miss until it's too late.
Omar Haddad
Reporter · · 11 min read
Continuous monitoring catches compliance drift that annual audits miss until it's too late.
Auditors accept evidence based on how much they gather and how trustworthy it actually is.
Auditors reject evidence that cannot prove completeness and independence.
The observation window is when your controls must actually operate, not just exist on paper.